On October 1 2025, the Internal Revenue Service (IRS) announced a new pilot program designed to make the IRS Post Appeals Mediation (PAM) process more attractive to taxpayers. The new procedures are ...

The Internal Revenue Service is starting to give taxpayers access to the official document from IRS Appeals Officers about why a determination was made for or against them. Processing Content The move ...

The IRS Independent Office of Appeals (Appeals) issued internal guidance reminding employees that they should share a copy of the Appeals case memorandum (ACM) with taxpayers who make an informal ...

The Internal Revenue Service ("IRS") is doubling down on its primary alternative dispute resolution ("ADR") tools. It is clear that the IRS wants taxpayers to resolve their disputes prior to going to ...

The Internal Revenue Service Independent Office of Appeals has announced the launch of a new two-year pilot program aimed at making Post Appeals Mediation more attractive and accessible to taxpayers.

The Tax Court rejected a taxpayer’s arguments that officers and team managers in the IRS Independent Office of Appeals are officers of the United States under the U.S. Constitution’s Appointments ...